Regulations Governing the Trial Operation of Transportation Links Between Kinmen/Matsu/Penghu and the Mainland Area Article 25

Contact by transportation vehicles, as well as circulation of goods by importation, exportation, personal carrier or postal delivery between Kinmen /Matsu/Penghu and the Mainland Area shall be deemed as importation/exportation; customs clearance, inspection, quarantine, administration and processing regarding the aforesaid transportation vehicles, personnel and goods shall be handled in accordance with relevant laws and regulations.Imported articles prescribed in the preceding Paragraph, without permission, shall not be transshipped to the Taiwan Area beyond Kinmen, Matsu, or Penghu; articles from the Taiwan Area other than Kinmen, Matsu, or Penghu without permission, shall not be transshipped to the Mainland Area by way of Kinmen, Matsu, or Penghu. Violation of the foregoing shall be punished in accordance with Articles 36 through 39 of the Act for the Customs Anti-Smuggling .Conditions for the permission prescribed in the preceding Paragraph shall be publicly announced and published in a government gazette by the Ministry of Economic Affairs.Inspection on importation and exportation of contrabands and declared goods for transportation in Kinmen, Matsu, or Penghu shall be conducted in accordance with the Act for the Customs Anti-Smuggling ; the provisions on trade ports shall apply mutatis mutandis to matters regarding ports of cross-strait transportation links on the outlying islands.
中文原文 試辦金門馬祖澎湖與大陸地區通航實施辦法第25條
金門、馬祖或澎湖與大陸地區運輸工具之往來及貨物輸出入、攜帶或寄送,以進出口論;其運輸工具、人員及貨物之通關、檢驗、檢疫、管理及處理等,依有關法令規定辦理。
前項進口物品未經許可,不得轉運金門、馬祖或澎湖以外之臺灣地區;金門、馬祖或澎湖以外之臺灣地區物品,未經許可,不得經由金門、馬祖或澎湖轉運大陸地區。
違者,依海關緝私條例第三十六條至第三十九條規定處罰。
前項許可條件,由經濟部公告,並刊登政府公報。
金門、馬祖或澎湖私運、報運貨物進出口之查緝,依海關緝私條例之規定;離島兩岸通航港口,就通航事項,準用通商口岸之規定。

English translation for reference only; the Chinese text prevails. Not legal advice.